Expatriate Tax

We provide a comprehensive analysis of the tax and regulatory implications in respect of secondment of an expatriate in India. We advise our clients in respect of permanent establishment issues, tax-efficient salary structure of expatriate employees, foreign exchange issues, social security contributions and other tax compliance related issues. The services rendered by us in the area of expatriate taxation fall into two categories viz., the services rendered to expatriate employee and the services rendered to Indian employer. Services rendered to employer:

• Entry briefing of expatriate employee to get the requisite information regarding taxation matters
• Assistance to the employer in accurately determining the income tax payable by expatriate employee in India and to withhold tax out of the salary of the expatriate employee at appropriate rate
• Assistance to the employer in the preparation and filing of withholding tax return in Form No. 24Q on quarterly basis
• Assistance to the employer in issuing Form No. 16 which contains the computation of salary of expatriate employee chargeable to tax in India and the details of income taxes withheld by the employer
• Assistance to the employer in issuing Form No. 12BA containing details of perquisites, profit in lieu of salary and other amenities given to expatriate employee
• Assistance to the employer in performing tax equalisation computation and working of hypothetical tax
• Exit briefing of expatriate employee to get the requisite information regarding taxation matters
• Assistance to the employer in handling the assessment and appellate proceedings in respect of the tax matters of the expatriate employee

Services rendered to expatriate employee:

• Assistance to the expatriate employee in obtaining permanent account number (PAN) in India which is required for filing return of income in India
• Assistance to the expatriate employee in obtaining registration with Foreigners Regional Registration Officer (FRRO) within14 days of his arrival in India
• Assistance to the expatriate employee in computing the taxable income and filing income tax return in India on or before the due date.
• Assistance to the expatriate employee in disclosing overseas income / asset / liability in the return of income filed in India in the event there is any legal requirement
• Assistance to the expatriate employee in securing refund of the employer’s contribution, employee’s contribution and interest thereon from the Provident Fund Authority after the expiry of service agreement in India
• Assistance to the expatriate employee, prior to final departure from India, in securing income-tax clearance certificate from the Indian tax authorities (which is required to be presented to the immigration authorities) and in getting the FRRO cancelled